Corporate governance consequence of account - MyAssignmenthelp.com

Question: Discuss about the Corporate governance consequence of account. Answer: Discussing any changes in each item of equity for the firm over the past years, while articulating the reasons for the change: Figure 1: The equity statement of Ding Sheng Xin Finance Co. Limited during 2015 (Source: Dsxfinance.com.au. 2018) The equity section of Ding Sheng Xin Finance Co. Limited during the fiscal year of 2015 has adequately changed in comparison to 2014. Moreover, this equity section mainly comprises of issued capital, reserves and retained earnings. Issued capital is mainly identified to be the overall capital that is accumulated by the company by issuing shares. this is an essential way in accumulating the relevant capital that is needed by the organization to support it financing and daily activities. for the remove the shoot capital of Ding Sheng Xin Finance Co. Limited mainly increased from the levels of $82,077,000 in 2014 to $83,550,000 in 2015, which indicates relevant share issue conducted by the organization (Dsxfinance.com.au. 2018). Reserves is mainly identified to be the second listing in the equities action, which holds relevant income of the organization during past fiscal years. The Reserve account is mainly identified to be the overall savings that is conducted by the organization to support his future activities. Currently Ding Sheng Xin Finance Co. Limited reserves has mainly increased from the levels of $22,516,000 in 2014 to $32,930,000 in 2015, which indicates a positive sign for the organization (Dsxfinance.com.au. 2018). Companies use the Reserve account to accumulate relevant income over the past years to support its future financing activities (Domino, Wingreen and Blanton 2015). Retained earnings was the third listing which was conducted in the equity section of Ding Sheng Xin Finance Co. Limited. Retained earnings are mainly the overall income that is generated by the company during the fiscal year after paying all its debts, taxes, and dividends. Retained income are used by the organization, as reserve after commencement of the fiscal year (Chaibi, Trabelsi and Omri 2014). The retained income of the organization has relatively increased from the levels of $28,919,000 in 2014 to $38,948,000 in 2015 (Dsxfinance.com.au. 2018). This relevantly indicates the overall ability of the organization to hold the income generated during the fiscal year. Depicting tax expense of the firm in its latest financial statements: Figure 2: The income statement of Ding Sheng Xin Finance Co. Limited during 2015 (Source: Dsxfinance.com.au. 2018) From the evaluation of above figure relevant tax expenses that is conducted by the company during the fiscal year is identified. The income tax expense amount is mainly at the levels of $2,409,000 during this fiscal year of 2015 (Dsxfinance.com.au. 2018). This tax expenses mainly increased from the levels of $1,491,000 in 2014, which reduces profit level of Ding Sheng Xin Finance Co. Limited. The overall tax expenses of the company has relatively increased over time, which is mainly due to the rising tax expense incurred by the company. However, from the overall evaluation profit before tax during the 2015 has decreased in comparison with 2014, while the actual tax has increased. This indicates that the tax rate of the company on an average has been identified to be at the levels of 18%, which was previously identified to be at 11%. This rising in the income tax level has directly raised the tax expenses incurred by the company (Warren and Jones 2018). Depicting whether the figure identified, as tax expense is same as the rate of tax of firms income: Figure 3: The income tax statement of Ding Sheng Xin Finance Co. Limited during 2015 (Source: Dsxfinance.com.au. 2018) The income tax statement presented in the notes to balance sheet directly indicates the tax expenses of the organization. From the valuation it could be understood that the figure is not same as the company tax rate times the accounting income. This is mainly since that tax expenses are conducted on two different rates, which changes the actual tax of the organization. The Australian assessable earnings are taxed at 30%, while the Chinese assessable income is taxed at 15% (Dsxfinance.com.au. 2018). This relevantly depicts the overall changes in tax that is conducted by the organization during the fiscal year. In the notes to balance sheet the organization has listed the applicable weighted average efficient tax rate, as 18% for the fiscal year. The actual expenses incurred by the organization during the fiscal year that only different as per the tax rate (Agrawal and Cooper 2017). Prima Facie tax payable are mainly conducted by the organization during the fiscal year, which mainly in creases the payment of tax. The overall profit before income tax of the organization mainly declined from $13,336,000 in 2014 to $13,023,000 in 2015. However, the income tax expense of the organization increased from $1,491,000 in 2014 to 2,409,000 in 2015.This is mainly achieved due to the increment in average effective tax rate of Ding Sheng Xin Finance Co. Limited.from 11% in 2014 to 18% in 2015 (Dsxfinance.com.au. 2018). Commenting on the deferred tax asset and liabilities that is been maintained by the company during the fiscal year and stating why they have been recorded: Figure 4: Notes to income tax of Ding Sheng Xin Finance Co. Limited during 2015 (Source: Dsxfinance.com.au. 2018) The annual report of Ding Sheng Xin Finance Co. Limited mainly helps in identifying the overall deferred tax, which is mentioned in the financial statement. From the valuation the company has not declare any deferred tax asset or liabilities during the fiscal year, which is mentioned the notes to financial statement. The notes to financial statement mainly indicates the overall income tax expense, which is incurred by the company during the fiscal year. From the overall evaluation there is no presence of deferred tax in the financial accounting of Ding Sheng Xin Finance Co. Limited. Thus, no recognition can be identified from the evaluation, where no effect on accounting or taxable profit or loss is determined (Fanning 2015). Depicting whether the current tax assets or income tax payable recorded by the company, while depicting why income tax payable is not same as income tax expense: Figure 5: Current assets of Ding Sheng Xin Finance Co. Limited during 2015 (Source: Dsxfinance.com.au. 2018) The evaluation of current assets listed in the above figure mainly helps in identifying the current tax assets of the organisation during 2015. The overall current asset of the organisation during 2015 is relatively nil, whereas during 2014 the current tax assets was at the levels of $20,000 (Dsxfinance.com.au. 2018). The current tax assets and liabilities are offset where a legally enforceable right of set-off exists and it is intended that net settlement or simultaneous realisation and settlement of the respective assets and liabilities. There is no income tax payable recorded by the organisation during the fiscal year of 2015, which is not same as income tax expense. The income tax expense is not as same as the income tax payable of the organisation (Shapiro 2015). Depicting whether the income tax expense shown in income statement is same as the income tax paid in cash flow statement: Figure 6: Income and cash statement of Ding Sheng Xin Finance Co. Limited for 2015 (Source: Dsxfinance.com.au. 2018) From the evaluation of both income statement and cash flow statement relevant income tax expenses and income tax paid by Ding Sheng Xin Finance Co. Limited can be identified. The income tax expense listed in the income statement is mainly at the levels of 2,409,000, while the actual tax expense paid listed in cash statement is $1,830,000 (Dsxfinance.com.au. 2018). This is mainly due to the credit sales conducted by the company, which is not received by the company in the current fiscal year. Moreover, the tax paid during the fiscal year is on the actual cash received by the company during the year. On the other hand, tax expense depicted in the income statement mainly holds the actual income tax that needs to be paid by the company on the revenue generated (Uyar 2017). Depicting what in the analysis is found to be interesting, confusing, surprising or difficult to understand about the treatment of tax in the firm: From the evaluation of annual report of Ding Sheng Xin Finance Co. Limited relevant tax rate and tax paid amount conducted by the company during 2015 was mainly surprising. The overall tax rate for the company was at the levels of 18% on an average, where tax expense of the company was conducted. The company mainly pays two different tax rates one in Australia and one in China. The assessable income generated from Australia is mainly taxed at the 30%, while the overall assemble income generated in China is taxed at the rate of 15% (Dsxfinance.com.au. 2018). This was relevant different format of taxation method that was used by the company during the fiscal year, which could help in reducing the tax income. On the other hand, the actual tax paid by the company during the fiscal was actually high, where profit before tax is relatively low in comparison with precious year. this was mainly due to the average increment in tax rate of the company. Reference Agrawal, A. and Cooper, T., 2017. Corporate governance consequences of accounting scandals: Evidence from top management, CFO and auditor turnover.Quarterly Journal of Finance,7(01), p.1650014. Balakrishnan, K., Watts, R. and Zuo, L., 2016. The effect of accounting conservatism on corporate investment during the global financial crisis.Journal of Business Finance Accounting,43(5-6), pp.513-542. Bebbington, J., Unerman, J. and O'Dwyer, B. eds., 2014.Sustainability accounting and accountability. Routledge. Chaibi, H., Trabelsi, S. and Omri, A., 2014. Investment opportunity set, corporate accounting policy and discretionary accruals.Journal of Economic and Financial Modelling,1(1), pp.1-12. Domino, M.A., Wingreen, S.C. and Blanton, J.E., 2015. Social cognitive theory: The antecedents and effects of ethical climate fit on organizational attitudes of corporate accounting professionalsA reflection of client narcissism and fraud attitude risk.Journal of Business Ethics,131(2), pp.453-467. Dsxfinance.com.au. (2018).DSX FINANCE. [online] Available at: https://www.dsxfinance.com.au/index.php?m=contentc=indexa=listscatid=23 [Accessed 25 Jan. 2018]. Ermakova, N.A. and Gudshatullaeva, E.M., 2016. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice.International Journal of Environmental and Science Education,11(13), pp.5873-5882. Fanning, K., 2015. Benefits of Using a Single?Account Cash Management Structure.Journal of Corporate Accounting Finance,27(1), pp.35-39. Fisher, J.G. and Krumwiede, K., 2015. Product costing systems: finding the right approach.Journal of Corporate Accounting Finance,26(4), pp.13-21. Hollingsworth, D.P. and Trussel, J.M., 2017. Accounting for Private Company Interest Rate Swaps: An Overview With Planning Strategies.Journal of Corporate Accounting Finance,28(3), pp.10-17. Shapiro, D.M., 2015. Assessing Corporate Governance in MAs.Journal of Corporate Accounting Finance,26(2), pp.35-39. Uyar, A., 2017. Stand?Alone Sustainability Reporting Practices in an Emerging Market: A Longitudinal Investigation.Journal of Corporate Accounting Finance,28(2), pp.62-70. Warren, C.S. and Jones, J., 2018.Corporate financial accounting. Cengage Learning. Watson, L., 2015. Corporate social responsibility research in accounting.Journal of Accounting Literature,34, pp.1-16.

Hemmingway

Hemmingway-The Sun Also Rises Essay In the novel The Sun Also Rises, Ernest Hemingway describes a couple who share a very strange and distant kind of love for each other. This story takes place immediately after World War I, a time of great hardship. This hardship results in a digression of values both morally and socially. The love that Brett and Jake share is symbolic of the general decline in values in that they tolerate behaviors in one another that would have been previously considered unacceptable. It is clear that Lady Brett Ashley is anything but a lady. She is kind and sweet but extremely vulnerable to the harm that various men in her life seem to smother her with. Brett is not happy with her life or her surroundings and seeks escape and refuge in the arms of these men. But her actions seem always to end up hurting her, and she runs back to Jake. Jake knows that he will never be able to have her for his own, and he accepts this as fact. This is clear when the Count asks them ? why don? t you get married, you two? (68)? To this question, they give a lame half hearted awnser which implies that it will never happen. He is tolerant of her behavior because he loves her nconditionally and is willing to overlook everything she does. Jake? s willingness to endure and forgive Brett? s promiscuity and infidelity is an indication of the skewed values of the age. It was an ? anything goes? era right after the first war, and Jakes message to Brett seems to be the same: anything goes as long as you eventually come back to me. Jake is forced to accept living in this seemingly terrible way for more than one reason. He a weak person socially, but he is also physically disabled because of an injury that he suffered during the war. He suffered an njury that caused him to be castrated. The first hint of this is when he says to Georgeette ? I was hurt in the war (24) in refrence to why they can not have physical realtions. This injury is one that makes him insecure, but worse than that, it allows Brett to have almost complete control over him. Jake and Brett need each other emotionally, but Brett feels that she needs more. As a result Jake is force to give her up. Jake? s feelings toward his friend Robert Cohn are a combination jealousy, compassion, understanding, and hate. These are a very unusual group of feelings for a person to ave toward one person, but it was a very unusual time. Jake knew of Robert? s relationship with Brett, and it ate him up with envy, but at the same time he knew how it had ended. He had been close friends with Robert, and had been through a similar situation with Brett, so he had both compassion and understanding for Roberts position. The only problem was the way Robert choose to deal with his feelings. Robert also could not stand to see Brett with another man, but he displayed this much differently. Robert? s presense bothered Jake even though they had been close friends. Robert backs ut of a fishing trip to find Brett, and Jake? s friend makes a comment about that being a good thing. Jake? s only reply is ? You? re damn right(108)?.. Robert makes a fool out of himself. He even beats up Jake at one point. Behavior like his was impossible for Jake to respect and he hated this part of Robert. None of this would have even been a problem if life during that time had been a little more solid in a moral sense. Brett would have not been permitted to act the way she did, while mantaining her social status, which clearly meant a great deal to her. .u5f44bd8dad099cd3c6cbccb8d4243c84 , .u5f44bd8dad099cd3c6cbccb8d4243c84 .postImageUrl , .u5f44bd8dad099cd3c6cbccb8d4243c84 .centered-text-area { min-height: 80px; position: relative; } .u5f44bd8dad099cd3c6cbccb8d4243c84 , .u5f44bd8dad099cd3c6cbccb8d4243c84:hover , .u5f44bd8dad099cd3c6cbccb8d4243c84:visited , .u5f44bd8dad099cd3c6cbccb8d4243c84:active { border:0!important; } .u5f44bd8dad099cd3c6cbccb8d4243c84 .clearfix:after { content: ""; display: table; clear: both; } .u5f44bd8dad099cd3c6cbccb8d4243c84 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u5f44bd8dad099cd3c6cbccb8d4243c84:active , .u5f44bd8dad099cd3c6cbccb8d4243c84:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u5f44bd8dad099cd3c6cbccb8d4243c84 .centered-text-area { width: 100%; position: relative ; } .u5f44bd8dad099cd3c6cbccb8d4243c84 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u5f44bd8dad099cd3c6cbccb8d4243c84 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u5f44bd8dad099cd3c6cbccb8d4243c84 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u5f44bd8dad099cd3c6cbccb8d4243c84:hover .ctaButton { background-color: #34495E!important; } .u5f44bd8dad099cd3c6cbccb8d4243c84 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u5f44bd8dad099cd3c6cbccb8d4243c84 .u5f44bd8dad099cd3c6cbccb8d4243c84-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u5f44bd8dad099cd3c6cbccb8d4243c84:after { content: ""; display: block; clear: both; } READ: The Waiting Room EssayShe would have had o choose, and most likely her choice would have been that of a more chaste lifestyle. In this story, there is a very different way of life from what people know today. The relationship that Jake and Brett share is one that would seem completely unrealistic in today? s time, but to them, it was acceptable. Jake no doubt would have preferred to have it differently, but he is accepting of the way it stands. The hardship and the poverty that is so widely spread in that area during the post war time causes the people to lower their moral standards. Jake and Brett? s love is the perfect example.

An Analysis of The Wild Geese essays

An Analysis of The Wild Geese essays In the early 1900's Japan and author by the name of Ogai Mori wrote a novel that reflected a realist romanticism of the late 1800's Japanese society. This novel, entitled The Wild Geese, enveloped a wide array of characters and stories that, progressively and logically congeal into one major plot. Many characters and themes were constantly introduced through Mori's simplistic clarity of style. With these themes he reflects the issues of the past society in Japan, particularly involving the treatment and honor of woman. He depicts one woman's life, Otama, and the circle of men around that intervene all in unique ways that shape her life. Through this process the author builds this passionate and ardent romanticism that diminishes completely with the closing pages of the novel. The major theme revolves mainly within the plane of realistic romanticism. Romance exists between two characters, and realism hinders their bondage. Throughout the first part of the story the author begins his story with his first person point of view. Within this narration, he reveals the first theme of romanticism. Mori reveals his character Okada, a young student, very handsome and diligently persistent. He mysteriously comes upon this lady that later transforms into a sort of discrete infatuation. It is not until further in the novel's progression that we see the woman to possess congruent affection. The author reveals this through insinuating minute proverbs of Okada. For example in the third chapter we discover Okada's thoughts on the female realm: She is the woman who makes beauty her sole aim in life so that, with perfect ease, she goes through an elaborate toilet even while the angel of death waits outside her door (Mori 20). Mori does not, in fact, blatantly disclose Okada's love for this women. Instead he positions these words as so to bestow these facts without actually physically articulating the essential fact that Okada had feeling...

What to Include in Your Mothers Rheumatoid Arthritis Sample Essay

What to Include in Your Mother's Rheumatoid Arthritis Sample EssayThere are many different types of sample essays you can use for your mother's rheumatoid arthritis sample paper. Not all samples are appropriate for all writing situations. Just like how your mother's medical history and current health are very important to your own as well, her present condition is equally important to your writing style as well. So here are some suggestions on the different types of essays that are more appropriate for a mother's rheumatoid arthritis sample.The first type of sample essay that you could use for this project is one that contains information about a certain event or series of events. This could be a family member who has suffered from this condition or one that relates the issues with her current condition to those that are in her past. A particular event can include a baby birth, pregnancy, a loss, etc. The most common way that people think of this type of essay is as a mini-narrative, but really, the content of this type of essay can be anything that could help to bring clarity to an issue.Another type of essay that can be used in your mother's rheumatoid arthritis sample is one that is more descriptive. These can be essays that include her physical features, her personality traits, and even her food preferences. Not only can these essays to be useful for the structure of the essay, but they also offer a glimpse into your mother's life and the way she deals with things. These can help you to better understand her reactions to different situations.The last type of essay you should consider using is one that is a reflection of your own experiences. This can be a reflection of the things that have happened to you as well. From the way you have handled the situation to the things that have brought up good and bad memories. They can offer insight into the events that can help to explain things in your mother'scase, as well as how you have dealt with them.In order to be effective in your mother's rheumatoid arthritis sample essay, you need to pay attention to a few different things. First, you need to be as specific as possible about what information you want to include. You do not want to clutter up your essay with information that will be unnecessary to the reader, especially if you are writing for a parent.Secondly, you also need to be as specific about the topic of your mother's rheumatoid arthritis as possible. The reason is that by including everything in general terms, you run the risk of writing it in a way that is vague and does not offer clarity. This can cause you to get into trouble with your mother, who may either refuse to read it, or may argue that the information provided is not true.Finally, and perhaps most importantly, you need to be careful to avoid using information in your mother's rheumatoid arthritis sample essay that you are not comfortable sharing with your mother. This is especially true when it comes to the parts of y our own life that relate to her situation.

The Cicada Many Things to Many People essays

The Cicada Many Things to Many People essays In this century of rapid scientific discovery, there still exist natural phenomena with the power to inspire wonder and mystery. The cicada, an insect known since ancient times, is one such phenomenon. Because scientific knowledge of the cicada contains many gaps, these mysterious insects can still stimulate our imagination or lead us into confusion. At the present time, the cicada is many things to many people: it is a curiosity that should be approached scientifically; it is a source of superstition and dread; it is also little more than an annoying, seasonal inconvenience. The cicada is a stout, black insect about an inch in length. Various species of this insect can be found all over North of the America. When the cicada is at rest, its large, transparent, veined wings are folded over the top of its body and extend about a quarter of an inch beyond it. Cicada wing veins are and information reddish orange in color, as are its eyes and legs. The front legs are sharp and crablike, allowing the animal to hold tight to the bark of trees. The species of American cicada most written about by scientists and most wondered about by the general public is known as the periodical cicada. Its scientific name is Magicicada septendecim. This species of cicada appears above ground only once every seventeen years. What the cicada does underground for most of its seventeen-year life span was a mystery until fairly recently. In the early part of this century, a man named C.L. Marlett, who worked for the United States Department of Agriculture, decided to find out. He began burying cicada eggs in his backyard and digging them up periodically for observation. He soon found out that the cicada begins life as a tiny nymph about six hundredths of an inch in length. A nymph is an immature insect, before it has fully developed During their sixteen years and ten and one-half months underground, cicada nymphs are nestled against tree roots from whic...

Understanding of internal factors influencing customer behavior with Essay

Understanding of internal factors influencing customer behavior with application of theory in a given business situation and development marketing strategies - Essay Example This product-centric view of market segments has been long discarded as being inadequate for very logical and plausible reasons. For any given product or service, there are usually at least four or five different segments of prospective customers that may utilize that product to solve a particular problem or satisfy a specific need. Each one of these segments will have different needs and values. But companies with a product-centric view cannot even sight these differences not to approach the issue of comprehending them and using them to advantage in their marketing plans. They end up treating the various segments with a one-size-fits-all, generic solution. This fixated view is virtually a chink in the armor which competitors are waiting to pounce upon. In fact such an approach works to leave entry gates to the various segments wide open to the competitor. This competitor quietly enters in, reads the market segments and positions his products attributes and qualities with requisite d ifferentiation to make up a most relevant product bundle to the most valuable segment and skim it merrily. Therefore it is a prudent marketing stance to examine in depth not only one's own products and services but also the market of users for such products and services. Who buys our products, for what reasons and puts them to what uses are three critical questions that must be asked to broaden marketing thought away from generic fixation. Market segmentation is an oft used marketing tool just to do this. This paper has chosen the airline travel as a generic service and Singapore Airlines (SIA) as the business which offers such a service.SIA consciously recognized a new market segment and strategically aligned its marketing plan to benefit from this segment. The events triggering recognition of new market segment are also covered in the following paragraphs. Information on Singapore Airlines (SIA) SIA is considered by those in the airline industry, its travelers as well as its competitors, as one of the very best airlines in the world. In the time period to which this marketing event belongs, SIA was arguably Singapore's and Asia's best-known company, and rated consistently as Asia's "most admired company" (Asian Business, 1997). It is reinforced by the fact that it has won numerous industry awards. Nast Traveller magazine celebrating the tenth anniversary of the readers' choice awards, presented it's first-ever Hall of Fame awards to four individuals one of them being the CEO of SIA for" a decade of outstanding leadership and for transforming the standards of in-flight service in the 1980s" (Straits Times, 1997). In 1997 SIA also won The World's Best Airline for the fourth year running in the Zagat Airline Survey. SIA has had a continuous profit track record since it took to the skies more than 25 years ago, a track record almost unheard of in the brutally cyclical airline i ndustry (Asian Business Review, 1996). Its beaming, lithe flight stewardess, outfitted in tight batik sarong kebaya marketed as the Singapore Girl, is a globally popular international service icon. It not only serves as an effective unique selling proposition for the airlines but has also earned substantial legacy differentiation leverage over similar icons of

Childhood Obesity and Cognitive Control Essay Example | Topics and Well Written Essays - 500 words

Childhood Obesity and Cognitive Control - Essay Example The research indicated that obese children took longer for an incompatible task compared to the normal healthy weight children. There was no difference based on a compatible condition. In addition, obese children exhibited smaller error related negativity (ERN) amplitude compared to healthy weight children who have a lower post-error accuracy in response. The results suggested in the article were that childhood obesity is linked with a reduced ability to adjust the cognitive direct network that aids action monitoring. Cognitive control means the ability to coordinate thought and action in harmony with internal goals. The researcher was keen to determine the link between cognitive control and childhood obesity that has remained inconclusive. There has been minimal study done by researchers on this particular topic. Based on the current global epidemic, obesity in children needs further investigation to prove whether obesity has a link with cognitive control. It is evident, from the study, that childhood obesity is inversely associated with cognitive control. Conversely, not all studies have consistently shown an association linking poorer cognitive control and childhood obesity. The present study focused on an altered feature of cognitive control that had not been previously investigated, to give insight into the relationship between childhood obesity to brain health and cognition. Developmental studies indicate that pre-adolescent children demonstrate similar post-error reaction slowing as young adults and adolescent children. As such, it is significant that this behavioral measure of action supervision may not be responsive enough to detect delicate developmental effects. Therefore, an additional neuroelectric measure, error related negativity, may result in gaining understanding on the relationship between cognitive control and childhood obesity. Based on previous research, it is clear that scholars approved that the relationship existed, but